Understanding Exemptions, Discounts and Classifications

Every person who owns and resides on real property in Florida on January 1, makes the property their permanent residence, and files a timely application, may receive a property tax exemption up to $50,000 of the assessed value. The first $25,000 applies to all property taxes. The added $25,000 applies to assessed value over $50,000 and only to non-school taxes.

What are the requirements and documentation needed to file for Homestead Exemption?

• Valid Florida Drivers license (or valid Florida State issued ID)
• Social security numbers for both you and your spouse
• If you are not a US citizen, proof of permanent residency
• Voter registration information
• Proof of January 1st occupancy

You must file on or before March 1st of the year of the application.

• You may obtain an application on our website click here and either mail it to us or file in person at the Alachua County Property Appraiser Office – 515 North Main St Suite 200 Gainesville, FL 32641
• You may file in person at our office
• Upon request, an application can be mailed

The Property Appraiser’s office will determine whether you are eligible.

Your exemption will be renewed automatically if you received a Homestead Exemption last year, have not changed the title and still occupy the residence with the intention of making it your permanent home. A receipt will be mailed to you in early January. It is your responsibility to notify the Property Appraiser if your qualification for the Homestead exemption has changed.

Can my Homestead exemption be transferred?

No. The Homestead exemption stays with the property only for the remainder of the tax year. You must make a new application if you received an exemption last year but established a new residence before January 1st. Title and residency as of January 1 determine your qualification for Homestead exemption.

What is Amendment 10 ‘Save Our Homes’?

In November 1992, voters approved an amendment to the Florida Constitution that limits the size of the annual increase in the assessed values of properties that have Homestead Exemption. Under Amendment 10, increases in the annual value assessment of homestead property shall not exceed the lower of three percent (3%) or the percent increase in the Consumer Price Index (CPI). Amendment 10 provides that, when you sell your property, the property will be assessed at Just or Market value as of January 1st of the year after the sale.

What is Portability of the ‘Save Our Homes’ benefit?

The Florida Homestead exemption ‘Save Our Homes’ benefit is now ‘portable’ due to the passage of constitutional Amendment 1 on January 29, 2008. The ‘Save Our Homes’ benefit is the difference between the assessed value and the market value of a Homestead property due to the annual limit on increases in assessed value. Portability means that, from now on, you can transfer some or all of your prior home’s ‘Save Our Homes’ benefit to your new homestead property. You must complete a DR-501-T (transfer of Homestead Assessment Difference) form with your Homestead application by March 1st of your application year.

What are the additional exemptions?

Click the chart to enlarge.

You may make application with your Homestead application or at such time you become qualified. For applications, click here.

Agriculture Classification, Guidelines and Requirements

An agriculture classification is the designation of land by the Property Appraiser, pursuant to F.S. 193.461, in which the assessment is based on agricultural use value.

To qualify for Agricultural classification, a return must be filed with the Property Appraiser between January 1 – March 1 of the tax year. Only the land that is used for a bona fide agricultural purpose shall be classified agricultural. “Bona Fide Agricultural Purposes” means good faith commercial agricultural use of the land.
The Property Appraiser, prior to classifying such lands, may require the taxpayer or the taxpayers representative to furnish such information as may reasonably be required to establish such lands are actually used for a bona fide agricultural purpose.

Application must be made between January 1 and March 1 While an agricultural operation must operate with the expectation of a profit, it does not have to be operated at a profit every year to be bona fide, but evidence of income which the property is producing and of the care given and procedure used in caring for the land is relevant. In other words, what management practices have been carried out on this land?

Factual Determinations to Consider

1. Has the operation been continuous?
2. Is there evidence that establishes a bona fide effort by the property owner to sufficiently and adequately care for the land in a commercial agricultural manner?
3. Has there been a true effort to have the property contribute to the agricultural economy of the county on either a short or long term basis, proportionate to the size of the property.
4. What portion of the property is being used for agriculture?
5. Has a “Tangible Personal Property” return been filed on all equipment that is involved in the farming operation by April 1 of each year?
6. Is the application(s) accompanied by a farm or forestry plan or written lease?
7. How do your practices and plan compare to reasonable, typical management practices for similar operations?